审计实务三（Auditing practice three）.docVIP

审计实务三（Auditing practice three） More than the audit practice of online homework three Total score: 100 test time: - A RadioButtonList (a total of 10 questions, a total of 40 points.) The 1. elements of the audit risk should not include (a). A. program risk B. check the risk The risks inherent in C. D. risk control Score: 4 points 2. according to the sampling decision (d), the sampling is divided into statistical sampling and non sampling statistics The A. task B. conditions C. environment On the basis of D. Score: 4 points All of the following 3. occupation moral expressions, is not correct (C). A. CPA should be based on maintaining the public interests, dedication to customer service B. CPA shall maintain occupation image, do not likely to damage the image of occupation C. CPA in any case, the customer information confidential informed with the practice D. accountants do not get the name and I Score: 4 points 4. CPA by risk assessment program to the audited entity and its environment, understand the audited entity and its environment is the time (D). A. to undertake customer and renewal B. in the audit plan C. during the period of the audit D. has always been throughout the audit process Score: 4 points 5. the audit evidence statement, is not correct (B). A. if you are wrong major financial statements audit risk is higher, the higher the requirements of audit evidence B. is a certified public accountant in the audit evidence obtained, should consider the cost of obtaining audit evidence Different C. if the CPA audit evidence obtained from different sources of conflict, the CPA shall add the necessary audit procedures D. if the higher the CPA obtaining audit evidence quality and quantity of audit evidence may need less Score: 4 points 6. a company of the 2007 annual main business income included in the financial report in 2006, the 2006 annual financial statements are wrong is found (C). A. stop The accuracy of B. C. D. integrity Score: 4 points The following 7. proc